[flang][OpenACC] Propagate acc.declare attribute to fir.global for USEd module variables (#192141) When a module with `!$acc declare` is compiled separately from the program that USEs it, `declareGlobal()` creates `fir.global` without the `acc.declare` attribute. This causes implicit data mappings to override device data that should already be present via `acc declare`. The fix reads the symbol's `AccDeclare`/`AccCreate`/`AccCopyIn`/etc. flags (already set from the `.mod` file by semantics) and attaches the `acc.declare` attribute to the `fir.global`.
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